Stand out as a

Chartered Tax
Adviser
A bright future for the next generation
of tax professionals
 The
Chartered
Institute
of Taxation
The CIOT is a registered charity
and the leading body in the UK
for taxation professionals dealing
with all aspects of taxation. Our
primary purpose is to promote
education in taxation. One of our
key aims is to achieve a more
efficient and less complex tax
system for all.

Membership of the CIOT is by

examination and members are
entitled to use the designation
and practising title of Chartered
Tax Adviser (CTA). We promote
and enforce high standards of
professional conduct and supports
over 19,700 members and over
7,000 students throughout their
tax careers.

02 Stand out as a Chartered Tax Adviser tax.org.uk

Choose a career in tax
Tax affects everyone. Tax is part of government, business and everyday life, it is a
mixture of law, accountancy and administration. Tax regulation is ever changing,
providing constant challenges for a tax professional and a rewarding and dynamic
career choice.

Tax advisers require a broad range of skills including communication, numeracy,

problem solving, and attention to detail. No two days are the same, a career in tax
offers attractive long-term options and a broad range of roles, with scope to work
abroad. A career in tax provides job stability even during economic turmoil.

THE FUTURE OF TAX IS DIGITAL: DIPLOMA IN TAX TECHNOLOGY 04

tax.org.uk Stand out as a Chartered Tax Adviser 03
 CTA helps you stand
out from the crowd

04 Stand out as a Chartered Tax Adviser tax.org.uk

Why Chartered Tax Adviser
Career progression in tax depends on gaining professional qualifications and
experience. At CIOT we offer the Chartered Tax Adviser qualification, which is
recognised and respected internationally as a mark of technical excellence and
professional integrity in the tax profession. We promote high standards of
training for tax advisers, designed to not only meet the demands of today, but
also the needs of the future market.

Chartered tax advisers play an important role in organisations. They offer

professional advice and assurance to help clients make the right business
decisions. Some advise on tax policy, create tax legislation, and administer the
collection of taxes for the government.

As a CTA your career path can take you in many different directions from
compliance to consultancy. There are excellent opportunities to work as generalists
in public practices handling personal or corporate tax work. Alternatively larger
firms provide opportunities for specialisation in finance, mergers and acquisitions,
private client, global mobility, indirect taxes and international tax.

Find out more about a career in tax at www.tax.org.uk/careers-in-tax

“ Achieving the CTA qualification

has been valuable in consolidating my
existing knowledge and strengthening
my technical knowledge in areas I
haven’t often come across. It’s made
me a better-rounded tax adviser and
given me more confidence in
identifying opportunities and risk
areas. Qualifying as a CTA, winning

”
four CTA awards and becoming a
member of the CIOT has been the
highlight of my career so far.

Matt Boggis
Client Manager and Team Leader,
Creaseys Group Limited

tax.org.uk Stand out as a Chartered Tax Adviser 05

The CTA difference

CTA is a global CTA letters

qualification and represent technical CTA broadens
recognised as excellence and career scope and
the pinnacle in professional earning potential.
tax education. integrity in tax.

CTA supports CTA provides

your ongoing CTA represents
a competitive a tax adviser
professional edge with more
development committed to the
specialised tax profession.
and lifelong advice.
learning.

As a CTA you provide confidence to business and the public. Get qualified and
recognised with the right skills and expertise to be a professional CTA.

06 Stand out as a Chartered Tax Adviser tax.org.uk

The CTA qualification
Open to anyone with an interest in the tax profession, CTA qualification is
accessible to everyone. There is no requirement to have a prior qualification,
however, the examinations are of a high standard and to give yourself the best
chance of success, we recommend you register for the Tax Pathway route to
qualification if you do not hold a previous qualification in accounting or law.
Find out more about this pathway at www.att.org.uk/att-cta-tax-pathway

“ Achieving the CTA

qualification has been valuable when
meeting potential clients. Gaining
client trust when you are working for
yourself can be a challenge. It’s hard to
pitch to Legal 500 law firms with such a
young company. The CTA qualification
has also opened up another world of

”
opportunities in terms of
public exposure.

“
Sofia Thomas
Since starting the CTA, Head of Tax, Juno Sports Tax
I have developed the ability
to navigate my way around tax
legislation (which honestly petrified me
before!) I know exactly where to look
and how to interpret the information
inside to help me when a complex
query arises. My CTA qualification
benefits my employer by giving them

”
an employee with the tools to
solve complex tax issues
and provide tax advice to
our clients.

Kate Pace
Corporate Tax Manager, Bishop Fleming
Chartered Accountants

tax.org.uk Stand out as a Chartered Tax Adviser 07

Flexible and accessible
learning
To gain the CTA qualification and become a member of the CIOT, students must sit
and pass four tax papers, three Computer Based Examinations (CBEs) and have
three years of practical experience in a tax environment Some limited exemptions
may apply depending on prior qualifications.

There are four tax exams There are three one-hour CBEs
One Awareness One Professional Responsibilities and Ethics
Two Advanced Technical Law
One Application and Professional skills Principles of Accounting

Law Awareness

Application &
Professional
3 Years' Skills
Professional
Principles of
experience
Accounting

Professional Advanced
Responsibilities Technical
& Ethics

With a modular exam structure, the CTA is designed to be as flexible as possible.

The learning is delivered through a combination of taught classes, distance learning,
online tuition, and revision courses for the examination.

For an overview of the syllabus and to find out more about CTA subjects visit
www.tax.org.uk/getting-started-on-the-cta-qualification-what-you-need-to-know

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Choose a CTA route that is
right for you
CIOT offers four different routes to CIOT membership. Choose a CTA route that
is right for you, where you are in your tax career, where you want to go and how
quickly you want to get there.

ACA CTA Joint

Programme
The CIOT and ICAEW have created a
Joint Programme that enables students to
achieve two Chartered qualifications. The
CTA qualification and the ICAEW Chartered
accountancy qualification (ACA).
This Joint Programme helps students qualify in
three to four years once they have undertaken
relevant professional work experience.

Direct CTA Route

Access to the CTA qualification
is open to anyone and there
is no need to hold a prior
qualification. However, if
a student does not hold a
qualification in accountancy or
law we strongly recommend
registering for the Tax Pathway.
This will give students the best
chance of success.

ATT CTA
Tax Pathway
This route is ideal for new students
wishing to study tax who do
not come from an accountancy
background.

route to membership of both the

Association of Taxation Technicians
and the Chartered Institute of
CA CTA Joint flexibility in the choice of papers
Programme with the opportunity to specialise
in a particular area of tax at an
The CIOT and Institute of Chartered
early stage, rather than the ATT
Accountants of Scotland (ICAS)
compulsory papers in the traditional
have entered into a partnership that
sequential route of ATT and then
enables students to achieve two
CTA. Students are also exempt from
Chartered qualifications. The CTA
one paper.
qualification and the ICAS Chartered
accountancy qualification (CA). This
Joint Programme helps students
qualify in three to four years once
they have undertaken relevant
professional work experience.

tax.org.uk Stand out as a Chartered Tax Adviser 09

CTA Examination Framework
Students can build an individual learning route that is relevant to their current
role and responsibilities. This means they can choose examinations relevant to
their role and specialise in specific areas of taxation as they progress within the
organisation. Some students may be exempt from one or more examinations
depending on prior qualifications.
Written examinations are held in May and November each year at
examinations centres around the UK.
APPLICATION
AND
PROFESSIONAL
SKILLS
Application and
ADVANCED Professional Skills
The aim of the
AWARENESS TECHNICAL Application and
The aim of the Awareness Advanced Technical Professional Skills
Paper is to examine The aim of the Advanced paper is to test that
COMPUTER core areas of tax which Technical papers is the candidate has the
BASED may fall outside of the to test the depth of a necessary skills and
students direct remit. candidate’s knowledge expertise expected of a
EXAMINATIONS The examination is within the various Chartered Tax Adviser.
The aim of the one three-hour paper areas of taxation at an This is by means of a tax
Computer Based covering five modules. advanced level. based case study.
Examinations (CBE) is Candi-dates choose Each Advanced Candidates will choose
to test a candidate’s three modules and will Technical paper is a one of six case study
knowledge of Law, need to sit all chosen “stand-alone” paper. questions at the time
Principles of Accounting modules at the same Students will choose two they register for the
and Professional sitting. (These modules papers from the choice written paper. Pre-seen
Responsibilities and of seven and they will be information will be sent
Ethics within the relevant the Advanced Technical required to answer all two weeks before the
areas of tax. choices.) questions set. examination takes place.

THREE COMPULSARY CHOOSE THREE CHOOSE TWO PAPERS ONE COMPULSARY

EXAMS* MODULES* Three hours in length EXAM*
One hour in length Three hours in length plus fifteen minutes One hour in length

• Principles of •• Taxation of Individuals

reading time

••
plus fifteen minutes
reading time

•• •
Accounting Inheritance Tax, Trusts Taxation of Individuals

• •
Law & Estates Inheritance Tax, Trusts Taxation of Individuals

•
Professional Taxation of & Estates Inheritance Tax, Trusts

•
Responsibilities & Unincorporated Taxation of & Estates

•
Ethics Businesses Unincorporated Taxation of Owner-

•
Businesses

•
VAT including Stamp Managed Businesses

•
Taxes Domestic Indirect VAT & Other Indirect

•
Taxation

•
Corporation Tax Taxes
Cross-Border Indirect
Inheritance Tax, Trusts

•
The Awareness modules chosen Taxation

•
must not be the same as the & Estates
corresponding Advanced Taxation of Larger
Taxation of Larger

•
Technical papers Companies & Groups

•
Companies & Groups
Human Capital Taxes
Taxation of Owner-

•
The Advanced Technical papers Managed Businesses
chosen must not be the same as
the corresponding Awareness Human Capital Taxes
Exemptions available for Awareness, Law and
Principles of Accounting modules
*Special rules apply for Joint Programme Students

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tax.org.uk Stand out as a Chartered Tax Adviser 11
 Exemptions
Students who have passed the full examination requirements
from other specified professional bodies can apply for
exemptions. Students must apply for an exemption before the
closing date of their last tax exam. There is no expiry date for
exemptions. And there is an exemption fee. Visit:
www.tax.org.uk/exemptions for more information.

Fees
If you have an employer who supports your training and
development they may cover your CTA training fees. These
include: student registration, tax exams, computer-based
exams and training material costs. Find out more about fees
at www.tax.org.uk/cta-student-fees

Student resources
We offer a range of services and resources to help our
students on their learning journey and facilitate connecting
with other students and recent graduates. Find out more
about the support available to students and Frequently Asked
Questions at www.tax.org.uk/support-guidance

Tuition providers
At the CIOT we set the examination syllabus but do not
offer tuition. The three principal tuition providers) are BPP
Professional Education, Kaplan Financial and Tolley Training.
Contact the tuition providers and visit their website for prices
and course dates at www.tax.org.uk/tuition-providers

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 Get started on the CTA
programme
To become a CTA student, start the application online at
www.tax.org.uk/studentregistration

• Students must be registered for at least four months

before they are permitted to enter for an examination.
• Examination entry is a separate application process.
• Register by the last day of December to enter for the May
examinations.
• Register by the last day of June to enter for the November
examinations.
• The registration period lasts three years (or four years for
the ACA CTA and CA CTA Joint Programme and five years
for Tax Pathway).
• Contact a tuition provider to start your learning journey.

Become a CIOT member

Membership of the CIOT is by examination; students need
to pass the Chartered Tax Adviser (CTA) qualification and
complete three years relevant professional experience. Once
your application to membership is approved you will become
a member of the Chartered Institute of Taxation.

CIOT offers a bright future to the next generation of tax

professionals. We look forward to welcoming you to the CTA
community!

Find out more about a career in tax, and how to get started
as a CTA student at www.tax.org.uk/CTA

tax.org.uk Stand out as a Chartered Tax Adviser 13

Chartered Institute Reproduction, copying or extracting by any means of the
of Taxation whole or part of this publication must not be undertaken
without the written permission of the publishers. This
30 Monck Street publication is intended to be a general guide and cannot be
London a substitute for professional advice. Neither the authors nor
SW1P 2AP the publisher accept any responsibility for loss occasioned
www.tax.org.uk to any person acting or refraining from acting as a result of
material contained in this publication. © Chartered Institute
Registered Charity
of Taxation 2023.
Number 1037771